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Supplementary Provisions, Article 71Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Commercialization Equipment, etc. Has Been Acquired, etc.
第七十一条（事業化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
With regard to commercialization equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項に規定する事業化設備等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.